Other Tobacco Products (280-RICR-20-15-2)


280-RICR-20-15-2 INACTIVE RULE

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Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 15 Cigarette Tax
Part 2 Other Tobacco Products (280-RICR-20-15-2)
Type of Filing Technical Revision
Regulation Status Inactive
Effective 08/01/2014 to 08/01/2014

Regulation Authority:

R.I. Gen. Laws §§ 44-1-4 and 44-20-50

Purpose and Reason:

The purpose of this regulation is to implement R.I. Gen. Laws § 44-20-13.2 which provides for tax on smokeless tobacco, cigars, and pipe tobacco products sold or held for sale in the state by any person.